Is ther any risk to consolidating financial statements

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The equity at risk should be sufficient for the VIE to finance its activities without additional support.

A VIE’S PRIMARY BENEFICIARY TYPICALLY IS ABLE to make decisions about the entity and share in profits and losses.

[IFRS 10:1] The Standard: [IFRS 10:1] An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee * Added by Investment Entities amendments, effective 1 January 2014.Several studies have examined the prevalence of traumatic events among college students.These studies all showed that exposure to traumatic events was common, with lifetime prevalence ranging from 39 to 84 percent.Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee.IFRS 10 was issued in May 2011 and applies to annual periods beginning on or after 1 January 2013.

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